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image start infoleg site The Ministry of Justice and Human Rights

Law 27470

Tobacco, sugar cane, yerba mate and tea. Provisions.

The Senate and Chamber of Deputies of the Argentine Nation, meeting in Congress, etc.


Article 1-The producers of tobacco, sugar cane, yerba mate and tea adhered to the Simplified Small Taxpayer Regime (RS) provided for in the Annex to Law 24,977, their modifications and additions, may choose to access the the benefits referred to in the following Article to the extent that they meet, together and in addition to those provided for in that Annex, the following conditions:

(a) Develop exclusively primary activities as the principal activity declared to the Federal Administration of Public Revenue, one of the following:

Economic Activity Code (*) Description of the activity
011400 Tobacco growing
012510 Sugar cane cultivation
012701 Cultivation of Yerba Mate
012709 Tea cultivation

(*) According to the Economic Activities Classifier (CLAE), approved by the General Resolution (AFIP) 3537 of 30 October 2013 or the one that replaces it in the future.

Gross receipts from the main activity declared, obtained in the twelve (12) months immediate calendar prior to the date of accession, must represent at least 80% (80%) of the total gross receipts obtained in the same period;

(b) not having obtained in the 12 (12) months immediate calendar prior to the date of accession amounts exceeding the maximum limit laid down for category D in the first paragraph of Article 8 (1) of the Annex to Law 24,977, its amendments and complementary. To this effect, the small contributors included in this law will be categorized exclusively by the level of gross income from activities adhered to the Simplified Regime for Small Contributors (RS), including the the income they receive, if they correspond, in terms of contributions originating in the Special Tobacco Fund created by Law 19,800 and its modifications or in the rules that replace it;

(c) that the activities adhered to the scheme are the only sources of income, except in the case of income from family allowances governed by Law 24,714, its supplementary and amending rules, pensions and pensions death in a monthly sum not exceeding the guaranteed minimum referred to in Article 125 of Law 24.241 and its modifications, non-contributory pensions and/or social inclusion programmes of the Ministry of Health and Development Social, all of which are compatible with the regime of this law.

The National Administration of Social Security (ANSES) shall take the relevant fees for the purpose of not interrupting the monthly payment of the family allowances per child to the taxpayers who choose to pay the tax in the form of retention at the time of the sale of the production.

Article 2 °-The persons who opt for the regime governed by this law shall be exempt from entering the integrated tax referred to in Article 11 of the Annex to Law 24,977, their modifications and supplementary, and must pay, only, the pre-viewing contributions provided for in points (a), (b) and (c) of Article 39 of that Annex which correspond to them, reduced by 50% (50%), by all the activities in respect of which they are included in the Simplified regime for small contributors (RS).

The Federal Administration of Public Revenue may provide that the income of the pre-viewing contributions shall be made directly by the persons covered by this law, with the periodicity that it considers relevant according to the the characteristics of the activities involved, and/or through a system of perceptions or retentions, and must be completed, whatever form of income is established, the total amount of the obligations arising from the application of the benefits provided for in this Article, in accordance with the time limits and conditions laid down by that administration; set.

Article 3-Taxpayers are excluded from the full right of the scheme provided for in this Act when they no longer fulfil any of the conditions laid down in Article 1. In the case of the requirements laid down in the last subparagraph of point (a) and in point (b) of that Article, the sum of the revenue obtained in the last 12 (12) months preceding the date of obtaining the each new income.

Article 4 °-When any of the conditions required by this law are no longer met, the small producer shall be reached, from the zero (0) hour of the day on which the cause of exclusion is verified, by the other provisions of the Regime Simplified for Small Contributors (RS) provided for in the Annex to Law 24,977, its amendments and supplementary or by the general system of taxes and social security resources, resulting in application, in the relevant, the procedure laid down in Article 21 of that Annex.

The amounts of revenue which have been made in accordance with the last paragraph of Article 2 of this Law, from the time of the cause of exclusion, may be offset against the obligations arising from the said Annex or from the taxes due under the rules applicable to the general scheme, in accordance with the details provided for by the Federal Administration of Public Revenue.

Article 5 °-The persons attached to the present law may renounce the present law at any time. Such waiver shall produce effects from the first day of the following month and the contributors shall be affected by the remaining provisions of the Simplified Small Taxpayer Scheme (RS) provided for in the Annex to the Act. 224977, its amendments and supplementary or the general system of taxation and the resources of social security.

Article 6 °-To the exclusion of the regulated regime in this law or the waiver, in the latter case to adhere to the provisions of the Simplified Regime for Small Taxpayers (RS) provided for in the Annex of Law 24,977, its amendments and supplementary or general arrangements for taxes and social security resources, small producers of tobacco or sugar cane or yerba mate or tea will not be able to exercise again the option of accession to the scheme of this law. until three (3) years have elapsed following the time of exclusion or resignation, and provided that comply with the conditions for such accession.

Article 7 °-The Federal Administration of Public Revenue and the Secretariat of Government of Agroindustria, under the Ministry of Production and Labour, may provide for the creation of special registers in which the small as a condition for adhering to the provisions of this law.

Article 8 °-The provisions of this law shall have effect from 1 January 2019, inclusive.

Article 9 °-Commune to the national executive branch.



MARTA G. MICHELETTI-EMILIO MONZO-Eugenio Inchausti-Juan P. Tunessi

ê 04/12/2018 N ° 92296/18 v. 04/12/2018